Show I Tim SSESS1114JXT OF STOCK I An Opinion on the Question by Deputy Attorney Attor-ney General B X Smith Trionollni perd Mood t bill Lboateol 1 fly tile AI oelrt oil County ud Tranoonutd 1 0 the 11 V1 h I mms 1 taloned Deputy Attorney Ocncrnl Ilenner X Smith has transmuted an opinion to Edward Pike county attorney of Juali county on the following questions I In the matter of assessing transient tran-sient herds where the ownership ol sell herds are bona tide residents of a countynf tills State and hre therein and rn Ie no lllm by tilt assessor ot OilY other County of this abe that MId hd ate to a-be driven out ut the State or rlhor loc dlspo ed ot In ordel to ovoid taxation and where said hp herds lthr minter or ummr In the County In hleh the 01 nor reside cult said hl 1 ho legally unclecoled by the assess or ot any county other than that III voldel I thp I owner I Is a reI hi ant Iffs liters any authority ut Inw under un-der the above tle ot tnt that will mArrunt the assessor ot IlIOY Iounty her such herds are lrunrlnl at the time ot making uh un assessment In exacting lOr extorting u note or other Cur I ty from the owners ot said hp for the Payment or the tx7 3 Cn R 11931 urnnt ot trun Blent herds under any clrcumlnne where the owners are rephlents ot the State and where n 8 I ttod there In I no attempt 10 evade taxation be mad prior l to noon on the first Monday of February 7 In answer to the first question Mr Smith Pays It to the duty ut the asses nor of a county ulatere hornet mule cattle or sheep are trnclnt to Ut the same anti trunmlt It to the a5flessOr of the county where the stock Is I owned On the second and third question Mr Smith finds that section 2516 of the revised statutes makes It the duty ot Ihe assessor before the first Monday lu I AIRY ot enth yr to oertnln into nitinem ot f tile I taxable Inhabitants unit all property subject to taxation eXcept uh as Is I nmoesoed by the States board ot equalization assessing the same 10 the person by whom II man claimed or I lu whose pommesslon or control It I was at 13 oclock noon of the first Monday of February next preced rnt l t gn tn3 ing still Its value on that date Continuing Con-tinuing the opinion reads There Is I a proviso to this section however to the tollo1llIg effect which authorizea the assessor In Assessing rrmortal Property to act at any time hotor I the llret I Monday In February Incase In-case he I shall have cause to believe that the owner Is I likely to avoid the Payment ot the taxes by disposing ot the property or by removal I thereof from the State Again In section 2GS6 the assessor Is I Authorized at tho time < nt muklnlf the assessment or at any tire thereafter to rolled the tax by me JZh Laid Pale in Case lie ham cause to believe that the owner to likely to I void payment of the tax by dlsposlni of the property or by the removu thereof from the county unless much person gives ecurlly to pay the sam wain due Aumlnll that your Peecond and third Iutlon Are founded Upon u state nt facts where i the assetiolor h 1 all lie cuume tn i believe that the Owner will avoid the Payment ot the tux hI 1I0OOlno ot the property or the removal thereof from the State my opinion in I thut the re in I no authority for cllng a not or necurity for the payment of the tn nor cn such asseAmoreelot be md i M nt n dol prior to the first MomlllY of rebrimrj The Hupremo Court of thin Stat has latelv had the question of the power of the assessor to assess property prior to the day upon which the general aisessment bl to be md unit the oplnlun of the rourt contains the fol lowing reference to the Intn upon hlrh the ounty Officers arc author Izrd I tn net The case In I hat of Taylor vs obertson In which Mr Justice Aliner uses the following language Such ofllcer could hardly be said fg to havocauioe to believe when he la I null fled that the owner will not dispose of the property or remove It from the State to avoid such payment The ae mCs ur should not l assume that the fact ot cauNt6 exxted rotten be know or has gooot reason to Lellv to the Can truly The cause to believe should bo a good Cause to believe and based upon some fact within hlx knoIdgo ur upnn some telluble information thaI carries Conviction to Ills mInd an UII honest mon UI the owner Is I likely 10 avoid payment of the tax by l disposing of the properly or by removing It from the State I |